Below are details of the amendments that were published on 6 October 2006 (see the update index for all updates).
| Records
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||
| Section
| Subject Revised
| Details Of Update
|
| Maintain Taxpayer Record
| Address RLS (Info)
| Only refer to Tracing Unit where not
present on Work List W032
|
|
| Dormant Records: Making A Record
Dormant (AG)
| At step 15 - NCRL signal should not be
removed
|
|
| Inhibit Auto Closure Signal (Info)
| Includes sub source directors
|
|
| Liability Unlikely (Info)
| Signal can be set for up to a period
of 5 years in a Trust case
|
| Movement of Taxpayer Records
| Transfer Of CPR Record - Action In CPR
Team (AG)
| New step 5 plus other minor changes
|
|
| Transfer Of CPR Record - Action In
Local Office (AG)
| Rewritten
|
|
| Expat (Expatriate) Employees (Info)
| New subject
|
|
| Transfer Of Expat Record - Action In
Expat Team (AG)
| New Action Guide
|
|
| Transfer Of Expat Record - Action In
Local Office (AG)
| New Action Guide
|
|
| SA Responsible Office Rules (Info)
| To reflect that auto setting of COP
link determines who has responsibility - will always be COP if
present
|
| Set Up Taxpayer Record
| Criteria For A COP/SA Record (Info)
| Inclusion of taxable foreign income
clarified
|
|
| Non Resident Company Landlord (Info)
| The NCRL signal must be set when the
record is set up
|
| Returns
|
|
|
| Section
| Subject Revised
| Details Of Update
|
| Individuals Returns
| Capture Operators Guidance: 2005/06 Return (Info)
| New guidance on Question 19 nominee details
New entry on boxes 1.6 and 1.7
|
|
| Minor Queries: Making Telephone Calls - Nominated
Officer (AG)
| At steps 21 and 23 reference to function MR
|
